Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 728 - CESTAT MUMBAIRejected goods - CENVAT credit - Rule 16 of Cenvat Credit Rules - material rejected by their buyers which was brought back into the factory - Whether the said goods were disposed of in terms of Rule 16 or not? - Held that:- The appellants were receiving goods rejected by their buyer and they were availing credit. The appellants have not maintained any record to show that the goods were processed and cleared on payment of duty after repairs. After the case was booked, the appellants have created a table on the basis of the memory as dictated by the CEO. The same cannot be admitted as any evidence - it would appear that the appellants have not been able to establish that the goods on which credit was taken were processed and cleared on payment of duty. In these circumstances, the appeal cannot succeed and is dismissed. Penalty on Biravu Navin Rai - Held that:- It is noticed that he had tried to fabricate and introduce a chart as evidence in the proceedings. It is obvious that he was fully aware of the issue and therefore, his liability to penalty cannot be set aside. Appeal dismissed - decided against appellant.
|